CLA-2-87:RR:NC:MM:101 D84346

Mr. Robert J. Resetar
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328

RE: The tariff classification of Front and Rear Wheel Hubs from Germany

Dear Mr. Resetar:

In your letter dated November 4, 1998 you requested a tariff classification ruling.

You submitted a drawing from your parts microfiche system illustrating a Wheel Hub and its relationship to other automotive parts. The Wheel Hubs are made from cast aluminum. They are circular in shape, approximately 22 cm in diameter x 10 cm in height. They do not contain any anti-friction bearings at the time of import.

The applicable subheading for the Front and Rear Wheel Hubs will be 8708.99.6700, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other parts of power trains. The rate of duty will be 2.6% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert DeSoucey at 212-466-5667.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division